Atkore International Holdings Inc. | 2013 | FY | 3

As of September 27, 2013 and September 28, 2012, accrued and other current liabilities were comprised of ($ in millions):
 
 
 
September 27, 2013
 
September 28, 2012
Accrued payroll and payroll related
 
$
17

 
$
18

Accrued interest
 
$
11

 
$
10

Accrued transportation costs
 
$
12

 
$
11

Accrued audit and legal fees
 
$
2

 
$
2

Other
 
$
31

 
$
28

Accrued and other current liabilities
 
$
73

 
$
69

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